DELETE FROM ITEM
WHERE
    ITEM_CODE IN (
        SELECT
            t1.ITEM_CODE
        FROM
            ITEM t1
            LEFT JOIN STOCK t2 ON t1.ITEM_CODE = t2.ITEM_CODE
        WHERE
            t2.ITEM_CODE IS NULL
        UNION
        SELECT
            tt1.ITEM_CODE
        FROM
            (
                SELECT
                    t1.ITEM_CODE,
                    MAX(t2.ACTUAL_AMT) AS ACTUAL_AMT,
                    MAX(t2.LAST_DELIVERY_DATE) AS LAST_DELIVERY_DATE
                FROM
                    ITEM t1
                    LEFT JOIN STOCK t2 ON t1.ITEM_CODE = t2.ITEM_CODE
                WHERE
                    t1.STOCK_MANAGEMENT_TYPE = 1
                AND t2.LAST_DELIVERY_DATE IS NOT NULL
                GROUP BY
                    t1.ITEM_CODE
            ) tt1
        WHERE
            tt1.LAST_DELIVERY_DATE < '2023-01-01'
            AND tt1.ACTUAL_AMT = 0
    );